影响企业环境会计信息披露质量因素的分析——基于河南省上市公司经验数据

Analysis of Factors Affecting the Quality of Enterprise Environmental Accounting Information Disclosure——Empirical Data Based on Listed Companies in Henan

对河南省64家上市公司经验数据和14项影响指标的分析表明,影响企业环境会计信息披露质量的因素是多元的。其中,企业规模、资本结构与综合收益等内部环境对环境会计信息披露产生显著性的影响;以独立董事占董事会成员比例为代表指标的外部因素对环境信息披露会产生负向影响。

Based on empirical data of 64 listed companies in Henan Province as the basis,finishing the 14 indexes,a comprehensive analysis of the impact of corporate environmental information disclosure quality factors is made.The results indicate that the enterprise scale,capital structure and the internal environment of the comprehensive income disclosure effect significantly on the environment accounting information;accounting for external independent directors the members of the board of directors as the representative factor proportion index will produce negative effects on environmental information disclosure.